Case Law Details
Case Name : Commissioner of Income Tax Vs Amadeus India Pvt. Ltd. (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
CIT Vs. Amadeus India Pvt Ltd (Delhi HC) – Role of Transfer Pricing Officer (TPO) is limited to determination of the Arm’s Length Price (ALP) in relation to the international transaction(s) referred to him by the Assessing Officer (AO). The TPO, on a suo moto basis, cannot take cognisance of any other international transaction not specifically referred to him by the AO.
It is primarily the duty of the AO to compute any income arising from an international transaction having regard to the ALP. The AO may determine the ALP of
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.